The first round of negotiations on a draft agreement to eliminate double taxation and prevent tax evasion between Azerbaijan and Cambodia took place in Phnom Penh, Cambodia.
This announcement was made by Azerbaijan’s State Tax Service (STS) on 14 April 2025.
The Azerbaijani delegation included experts from the State Tax Service under the Ministry of Economy and an authorised representative from the Ministry of Finance. The Cambodian side was represented by officials from the Tax Department of the Ministry of Economy and Finance.
The discussions resulted in consensus on the majority of the agreement’s provisions. It was agreed that negotiations would continue to finalise the remaining articles.
Any resulting agreement would mark the first tax treaty between the two countries and would need to be finalised, signed, and ratified before it can take effect.